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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

3 Months Ended

Dec. 30, 2023

Share-Based Payment Arrangement [Abstract]

Accumulated other comprehensive income reflected on the Consolidated Balance Sheets

The following table reflects accumulated other comprehensive loss reflected on the Consolidated Condensed Balance Sheets as of December 30, 2023 and September 30, 2023: 

			As of
(in thousands)			December 30, 2023						September 30, 2023
Loss from foreign currency translation adjustments			$	(13,899)					$	(20,178)
Unrecognized actuarial loss on pension plan, net of tax			(928)						(861)
Unrealized gain/(loss) on hedging			748						(723)
Accumulated other comprehensive loss			$	(14,079)					$	(21,762)

Restricted stock and common stock granted

The following table reflects Time-based RSUs, Relative TSR PSUs, Growth PSUs and common stock granted during the three months ended December 30, 2023 and December 31, 2022:

			Three months ended
(shares in thousands)			December 30, 2023						December 31, 2022
Time-based RSUs			499						508
Relative TSR PSUs			231						186
Growth PSUs			49						92
Common stock			7						6
Equity-based compensation in shares			786						792

Equity-based compensation expense

The following table reflects total equity-based compensation expense, which includes Time-based RSUs, Relative TSR PSUs, Growth PSUs and common stock, included in the Consolidated Condensed Statements of Operations during the three months ended December 30, 2023 and December 31, 2022: 

			Three months ended
(in thousands)			December 30, 2023						December 31, 2022
Cost of sales			$	359					$	308
Selling, general and administrative			5,680						4,867
Research and development			1,818						1,346
Total equity-based compensation expense			$	7,857					$	6,521

The following table reflects equity-based compensation expense, by type of award, for the three months ended December 30, 2023 and December 31, 2022:  

			Three months ended
(in thousands)			December 30, 2023						December 31, 2022
Time-based RSUs			$	4,543					$	3,587
Relative TSR PSUs			1,560						1,252
Growth PSUs			1,439						1,445
Common stock			315						237
Total equity-based compensation expense			$	7,857					$	6,521

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